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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

The FIF deemed rate of return is set each year and is one of the ways you can work out income from foreign investment fund interests. The rate is based on taking an average of the 5 year Government stock rate at the end of each quarter and adding a 4% margin.

The rate is set each year by Order in Council.

Income year Rate
2020-2021 4.43%
2019-2020 5.05%
2018-2019 5.86%
2017-2018 6.44%
2016-2017 6.28%
2015-2016 6.77%
2014-2015 7.71%
2013-2014 7.99%
2012-2013 6.91%
2011-2012 7.58%
2010-2011 8.52%
2009-2010 9.12%


If you need the FIF deemed rate for any years before 2009, you can call us.

Last updated: 22 Jun 2021
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